Determine the current tax deduction allowed in each of the following situations:
1. Doug, John's son, buys a new car that is titled in Doug's name. John pays for Doug's auto license tag. The tag costs $220: $40 for registration plus $180 in property taxes based on the value of the auto. Doug qualifies as John's dependent for tax purposes. Doug uses the auto for personal transportation.
2. Elvis owns Ace Auto Repair. His head mechanic is arrested for drunken driving. Because Elvis needs the mechanic back at work as soon as possible, he pays the $500 bail to get the mechanic out of jail. To keep him out of jail, he pays $450 in attorney's fees and the $500 fine the court imposes on the mechanic.